A word from Jerra, the 'Whimsical Octopus' costume creator:

My son Aaron is wearing the costume. I saw the idea on pinterest. I took a pair of sweat pants and 8 knee high socks, filled the socks with batting, sewed the knee highs onto the sweats and made felt eyes and sewed then onto a fleece beany. A black sweat shirt completes the costume for the top!